This document summarizes key aspects of ensuring ESOP sustainability. It discusses how ESOP assets have grown significantly since 1999 due to changes in tax law. It identifies 5 characteristics of sustainable ESOP companies, including developing a repurchase obligation funding plan. It also discusses repurchase studies, stock appraisal methods, integrating appraisal methodology with repurchase forecasts and funding decisions, and applying these concepts if a repurchase obligation is unsustainable. The overall summary is that ESOP sustainability requires sufficient financial resources and planning to meet future repurchase obligations.